Abstract: The <001> orientation of the Goss texture aligned with the rolling direction is the most easily magnetized direction, effectively enhancing the magnetic properties of non-oriented silicon steel. In the present study, an ultra-thin high-silicon sheet of 0.2 mm with a strong Goss texture was successfully fabricated using a two-stage rolling method, achieving superior magnetic properties. The combination of suitable primary rolling reduction and intermediate annealing proved beneficial in promoting the formation of Goss texture. Electron back scatter diffraction (EBSD) was used to characterize micro-shear bands within deformed grains of secondary rolled sheets. Observations revealed that the recrystallized Goss nucleus originated from the Goss substructure of shear bands within deformed 111<112> grains during the initial stages of recrystallization. The influence of stored energy and grain size on texture evolution was thoroughly investigated using quasi-in situ EBSD during recrystallization. In the initial stages, large deformed 111<112> and near 111<112> grains with high stored energy facilitated nucleation and growth of Goss and near-Goss grains within shear bands and reduced grain boundary nucleation. In the later stages, large deformed grains with low stored energy underwent a strain-induced grain boundary migration mechanism to nucleate. During the recrystallization, many recrystallized Goss and near-Goss grains clustered together, with Goss grains rotating towards near-Goss orientation. The resulting annealed ultra-thin 0.2 mm sheet with a pronounced Goss texture exhibited superior magnetic properties.